Page 216 - Hang Lung Properties 2012 Annual Report

31 SIGNIFICANT ACCOUNTING ESTIMATES AND
JUDGMENTS (Continued)
(d) Income taxes
There are transactions and calculations for which the ultimate tax
determination is uncertain during the ordinary course of business
and judgment is required in determining the provision for income
taxes. Where the final tax outcome of these matters is different from
the amounts that were initially recorded, such differences will impact
the income tax and deferred tax provisions in the year in which such
determination is made.
(e) Recognition of deferred tax assets
The amount of the deferred tax assets included in the consolidated
statement of financial position of the Group is recognized only to the
extent that it is probable that future taxable profits will be available
against which the temporary differences and unused tax losses can
be utilized. The recognition of deferred tax assets requires the Group
to make judgments or based on the assessment of future financial
performance, the amount of future taxable profits and the timing of
when these will be realized.
32 ULTIMATE HOLDING COMPANY
The ultimate holding company is Hang Lung Group Limited, a company
incorporated in Hong Kong.
31 重要會計估計及判斷（續）
(d) 所得稅
於日常業務過程中，由於若干交易及釐定
最終稅項之計算方法未能確定而需要就所
得稅撥備作出判斷。倘該等事項之最終稅
項結果與最初記錄之金額不同，有關差額
將會影響作出決定年度之所得稅及遞延稅
項撥備。
(e) 遞延稅項資產確認
本集團綜合財務狀況表內之遞延稅項資產
只會在未來應課稅溢利有可能用作抵銷暫
時差異及未用稅項虧損可被使用時才會確
認。本集團需作出判斷，或根據對未來財
務表現、未來應課稅溢利金額及其變現時
限之評估，來確認遞延稅項資產。
32 最終控股公司
最終控股公司為在香港註冊成立之恒隆集
團有限公司。
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